The manager of the courier division is retiring this year and his bonus is being-新东方在线职业题库

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The manager of the courier division is retiring this year and his bonus is being paid based on the ROCE percentage of the division.Which TWO of the following actions could the manager of the courier division have taken in order to improve his bonus?

A

Delay repairs to the fleet of vans.

B

Understate the closing inventory of fuel held in the depot.

C

Include all the revenue for an uncompleted new contract.

D

Overstate the bad debt provision

考点：Chapter21Performancemeasurement

Delay repairs to the fleet of vans. Include all the revenue for an uncompleted new contract.

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材料全屏

60

【单项选择题】

What was the adverse material price variance?

A

$1,000

B

$3,500

C

$7,500

D

$11,000

What was the favourable material usage variance?

A

$2,500

B

$4,000

C

$7,500

D

$10,000

材料全屏

62

【单项选择题】

What was the total direct materials variance?

A

Nil

B

$10,000 Adverse

C

$10,000 Favourable

D

$11,000 Adverse

What was the total direct labour variance?

A

$6,000 Favourable

B

$20,000 Adverse

C

$22,000 Favourable

D

Nil

What was the total direct variable overheads variance?

A

Nil

B

$12,000 Favourable

C

$12,000 Adverse

D

$11,000 Adverse

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